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And If any question shall arise, upon taking such distress, lie same shall be determined by two commissioners. 43 Geo. 1.C.S9. s. 33,

One warrant of distress for the amount of several duties, Tlie duties may inder the management of the commissioners for the affairs of be levied wiihaxes, imposed by different acts of parliament, each giving a out ■ »el»««t« >ower of distress, U legal, and the judgment of the commis. TM£ut iot' toners on appeal, though improper, is conclusive in an action *c {trespass brought against the officer for levying under a warrat of distress:—This was decided in the case o(Pa/chettv. Bancroft and others, Tr. 37 Geo. 3, which was as follows ii trespass for taking the plaintiff's cattle, it appeared that the tttlc were taken under a warrant of distress for the aggregate mount of several taxes*, one-of which was the land tax on oods, which the plaintiff, at the time of Ahe distress made, ifesed to pay, though he was ready and offered to pay >e rest, if the defendants would have taken for' them lly. The ground of the plaintiff's objection to pay at particular assessment, was, because it was to raise a ra for the use of the parish, over and above the propor>a of the land-tax for that parish, payable to governnit and he appealed to the commissioners appointed 'tier the act of parliament, who, upon hearing the parties, nfirmed the assessment for tho whole. The judge thought at, as the objectionable tax had been confirmed on the peal, it could not now be questioned in this action; and »t it was sufficient for the defendants to shew a general lilt to distrain; and therefore he non-suited the plaintiff, th liberty to move to set aside the non-suit, and enter a t rdict for him for 241. if this court should be of opinion it the action was well founded. Accordingly a rule nisi a obtained for that purpose in Easter term, on the ground it there should have been a separate warrant for each tax; 1 that a distress uuder one warrant for the amount of alf 'taxes was illegal. The case was fully argued, and tba irt took time to consider of their opinion, which was now ivered by Lord Kenyan, Ch. J. as follows:—As all the £( ware confirmed on appeal, however improper perhaps

land yon the said constable of aforesaid, to appre

• 'id the said O 0, and him safely to convey to the common Ml at .■ aforesaid, in the county aforesaid, and there tliver him to the keeper thereof, together with this prespt And we do hereby command you the said keeper of the sid common gaol, to receive into your custody in the said ommod gaoj the said O O, and him there salcly keep until

e shall pay the said sura of L, . Gtve* uuder our

audi and seals, &c,'

'The land tax,commutation tax, window dutj, house duty, horse '.servants tax, &c.

the one objected to was, it must be binding on the parties: and then the warrant of distress, though it included them all, was properly issued. The consequence of which is, that the rule for a new trial must be discharged, and the noD-suit stand — Rule discharged. 7 Turn Rep. 367. on Where persons quit their dwelling houses or places of resi. renlove'^ih! dence, without first paying the duties, the commissioners «iuV ou' pn\inj; thcr in such parish or place where such duties are charged upon and dune?, ilie unpaid by the persons so removing, shall sign and cause to Ik cuninm ionn transmitted a certificate theieof to the commissioners acting t certiij iiie ithin the parish where the persons making such default ••hid

turn, to t!u- « . , I .. o .

commissi men happen '° reside, w hich commissioners are to raise and le v Hi the pince the said duties, and cause the monies so leviid to be paid to tin wriu ie ilii? par- collector of the parish from whence the said persons did rx»h"".reifr"li' ?JOve. 43 Geo. 3. c. 99. s. 35.

cous. iiif "any person rated and assessed shall remove out of lis

■m..nut io he limits of the collectors, without first paying all the dntia levud charged upon him, and which shall then be due, or vritiiwi!

»"<• ill"' ''av'"S suftirit-Bt goods and chattels whereon the said dii'rf subject to ■pc- may ')C raised and-levied, such person shall forfeit overi.i unity ot'2()l. aboie the duties left unpaid, twenty pounds. 43 Geo. 3. c 16i

„ ,i i\o goods or chattels bcloiising to any person assessed ski

taken b virtue be liable to be taken * by virtue or any execution or otis .,i .<:,\ process,' process, warrant, or authority, or by virtue of any au^j txe pt at the < nient, on any account or pretence whatever, except at m I.ndlord'ior 'suit 01 the l»«»dlord for .rent,* unless the party shall, befin rent, unless tlio 5a'n or removal, pay to the collector all arrears of the sd party shall pay. duties, or which shall be payable for the year, provided ti^ duties shall not be claimed for more than one year; and in as! the said duties shall be claimed for more than oue year,tw tic said pari) paying the said collector the duties duefoto* year, mav proceed in his seizure : but in case of refusal to j«J 'the dunes, the said collectors arc to distrain such goods,)

proceed to sale thereof according to this act, in order tJ t pa wnentc/ the xhcle of the duties, together with the cosu tending such distress aud sale. 43 Geo. 3. e 99. s. 37.

_ , Where any peison chargeable with the duties sball be

Parents nntl J . .

guatdian* in <«i niy-one, or any person so chargeable shall

pay li.r ii.tni.ts, parents and guardians of such infants, upon default i.iid t»eeii' irent b\ such infants ; and the executors and #iwim luii.i&iin-the persons so dying, shall be charged with the payn/M'. »oi!s uect'LV u '' Muli 1 a;' ",s or guatdians, or such executor* or

ministrators, shall neglect or refuse to pay, it shail be la»falu pn.ictd against thin, in like nianuer as against other pcrvQ making ilc.'ault o! pavn cut: aud all patents and goarduu si,all be ai.owul all sums paid for such iufanjsy in ticir • C. counts, ami all executors aud administrators shall be »lh'«^

d.dnci sutli pat .-. in out of the assets ol the person tivu; 43 Ceo. 3. c. 161. 54.


Wherein the assessment of any parish by virtue of the rules Duties charged in schnhiks (A), or (B), the. said duties shall be charged »" f^'r ut" d'nuls the landlord or owner of any dwelling houses let in different on wjn,i0,v, apartments, stories, tenement!), lodgings, lands, or landings, «nd houses, and not on the occupiers thereof, and the landlords or owners '"»y. i» certain shall not reside in such parish, or shall not have sufficient case7 !>e 'je" goods in »uch parish -whereon the duties may be levied, audoecu iet> such landlords or owners shall not have paid the duties, it shall be lawful for the collectors to demand the same of the tenants or occupiers, and on non-payment thereof, may levy the said, lutiw on the goods and chattels of such tenants and occupiers, if distress and sale, as if the duties were charged on such tenets and occupiers ; and such tenants and occupiers are to pay sch sums, and to deduct out of the rent such payments as be landlords and owners have been charged with; and the mi landlords and owners are to allow such payments upon tctipt of the residue of the rent, and every tenant and occu. tr shall be acquitted of so much as the assessments shall Bo'ior unto. 43 Geo. 3. c. 161. s. 55.

No letters patent granted by the king, or any of his proee- ° 'etle" P',JL£. I ,, J "] Z '"» tu exempt

•W. or tab* granted to any person or persons, cities, bo- any one fro;ll

. ir towns corporate, of any manner of liberties, privi-the duties.

!*>> or exemptions from subsidies, tolls, taxes, assessments, or

•■■ shall be taken to exempt any one from any of the said

its; and all noti-obstantes in such letters patent, are declared

fc roi'd. 43 Geo. 3. c. 161. s. 77.

"exemptions may also be claimed, in some instances, from

payment of the duties chargeabbin respect of windows and

*es, upon the ground that certaiu local acts of parliament,

*d anterior to the above, for (he purpose of encouraging

•aiikments on navigable river:, or like improvements (of

th there are many), have vested the soil in the* owners or

prietors free from taxes, it seems not altogether improper

bis place to notice a decision of the court of King's Bench

oe subject, in case any similar claim of exemption should

ir before the commissioners.

I the case alluded to, it has been decided, that an act of

u'aeut, exciopting the owners of certain lands embanked

i the river Thames from all taxes and assessments zshatsuc

ioeS not exempt the occupiers of houses built on such lands

une payment of the house and window duties.

» was adjudged in the case of Percliard against Hcy&ood,

ier. 41) Geo. 3. anno 1800. 8 Term Hep. 408; aud :!• was in subhtaure as follows:

liie plaintiff's <J welling, house stood on the ground which .

ly part of the ground and soil of the river Thames

fd and embanked in pursuance of the act 7 Geo. 3'. c. 37,

1 An act for completing the bridge across the river

amtL tec. ' an*i was erected on the said ground after the

og of the embankment. The plaintiff was natforsoms years

nor until after the passing of the act of the 33 Geo. 3. c. 40, charged with any rate or tax on houses Ot windows : and the defendant under assessments now for the first time regofarb made, and under a warrant granted by the conrmissionm, had distrained the goods and chattels of the plaintiff for the non-payment of certain assessments or surcharge* for windows, m duty on dwelling houses, and other assessed taxes. The fsettion was, whether the plaintiff was exempt by the said act of the 7 Geo. 3. c. 37, from the assessments for which the distress wa made.


The act in question, which was passed for the pnrpwed completing Blackjriar's bridge; after reciting that it would IcJ to remove inconveniences, if the soil of the river Thame) m tween certain limits (including the premises hi question) «<s embanked, theexpence of which was estimated at a large sira; enabled the corporation of London, upon their petition, to es. bank thesame ; with a proviso that the owners Of the proee abutting on the north side of the river might inclose and es> bank thesame at their own expence; 1 and it was therebyftr,

* ther enacted, that the ground and soil of the said river<;o:i

* be inclosed and embanked, &c. should vest and the same Wri ■ thereby vested in thcowners or proprietors of wch ■dflcilh 'ground, according to their respective estates, free/rta 1 taxes and assessment) whatsoever.,"

It was contended for the plaintiff, under the authority of f*s cases, viz. Williams v. Pritchard, 4 Ter. Rep. p. 2, and Edington v. Borman, lb. p. 4: where it was decided that & same premises were not subject to land tax : that the word'J the exemption, in 7 Geo. 3. c. 37, were extensive cue . a

But By The Court.—When the act passed, certain imprs^ ments of the property on the banks of the lliamet were in w«. and, in order to encourage the scheme, the lands to be hnprs»',i were to be exempted from certain local taxes; of this nature sfl the land tax. This act was passed in the seventh year of the pram reign ; and the others, under which the plait:tilt" wis Mwsp' were not made until the thirty-eighth year of ths reign: >£<! the only question is, whether or not the last, which imposes retain taxes on all persons (except in certain excepted caw. which this is not one), exempt the persons who were mumf*/* in the first. Our former decision respecting the land tttta been pressed upon us, as if it were supposed that we shoiWi' inconsistently in determining against the plaintiff in this OR, but, on the best consideration, we approve o!" that decisis and think that there must be judgment against this pla&ir. 1 Though the land tax act was, at the time of that de«M«, B 4 form only, an annual act, it has been considered in substauM-" * a ponnancnt act; for if each laud tax act had been treated*: 1 separate act of parliament standing by itself, the gross tie; ;-'lity of that tax that now obtains in different parts of themcac try would not have prevailed so long.' But certain regulation* having been made on a valuation in king IVilliom'i

include every species of taxation.


proportion has always been paid in the several districts since
that time, on the ground that the land tax, though renewed
annually, was considered as a perpetual tax : and indeed now
it is, in fact, become such. 'In deciding that case, therefore,
'we were guided by the intention of the legislature, w ho did
'not mean to exempt the owners of the land in question from the
■ land tax of one year only, but from the land lax in sttbse-
• quent years.' Then, if that decision does not affect this case,
it seems perfectly clear that the plaintiff is liable to pay the
taxes in question. The last clai.s; iu tho statute 38 Geo. 3.
c. 40 is decisive : that ' no other or furtber exemption shall beal-
'lowed than such as are contained and expressly provided for by
1 that act, notwithstanding any former statute to the contrary.**

In England, Wales, or Beneick-uponT-iceed, the ward, Pariib« to be parish, or place in which any assessment shall b^ made, shall be answerable fur answerable for the amount of the duties chargeable in sueh place, '"eduiiei, and and for the duties being duly demanded of the persons charged, ^re M*e§5ed within ten days after the same are payable, by the collectors; s and also for such collectors, their executors or administrators, duly paying the sums received to the receiver general, according to the acts ; and every arrear of the duties arising from the default as aforesaid, or by the failure of any collector, shall be re-asscssed upon such place, as soon after such default shall be discovered as conveniently can bedoue, and shall be charged on the amount of the assessment made for the same duties in the year commencing from the fifth of April preceding the time of making such re-assessment, by duly apportioning the amount of such arrear amongst the sereral persons assessed in that year to the same duties, according to each person's assessment, as nearly is the case will admit, and by the like rules by which the original assessment was made, to be levied, in such manner a3 auy assessment may by this act. 43 Geo. 3. c. 161. s. 56.

Alimonies oftha duties to bo assessed, shall, at such times as Collectors to shall bo appointed for the payment thereof, be paid by the PaJ duiie* collectors unto lie receiver general for the time being, or the "ver to i'le re* deputy of such receiver general, appointed under his hand andhadSJJjtl' '"I. 43 Geo. 3. c. 99. s. 48.

And the said receiver general is to give notice of every depu-Of uliich dc

ty of such receiver general so appointed under his hand and Pn.tie» the re.

fcaitMnto the commissioners within their districts, within twenty uee^.gcn!r"! i , ._ . . , , .. . '"loeive notice

cays after their first meeting yearly, and so from time to time ti> ihe commU

•ithin twenty days after every death or removal of any deputy, sionera.

O Geo. 3. c. 99. s. 48. ,

The collectors sliail pay over the whole of the sums by them Within what

received in manner following, viz. in England, (Pales, afldt,m'"tlie n,,,neJ

■':.upon-'J'aeed, the same shall be paid quarterly untoraii,t be P*"1

the receivers general, or their deputies, within twenty clays

y.J-,j:' —' ~ —

* Which is the case under ths new act of 43 £»•», 3.

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